诈捐规制的立法缺失及其完善

近年来，我国慈善事业发展迅速，但也随之伴生出了诈捐的泛滥，这种丑恶现象不仅打击了公众对于慈善的热忱，而且也经常涉及偷税漏税等犯罪行为。细究诈捐事件层出不穷的原因，既有社会诚信缺失的因素，更是由于法律体系不健全所导致。想要杜绝诈捐，关键在于完善相关法律，以期形成行政、民事与刑事责任并用的多重规制格局。     

金融危机下保加利亚的科技发展政策及走向

本文介绍了在全球金融危机的背景下，保加利亚作为欧洲一个经济尚欠发达的小国，在科技投入不足的情况下，采取相对务实的科技发展政策、提高应用科学研究项目比例、大力开展科技成果转化活动的情况。     

Comparing risk aversion in a probability triangle

An agent's acceptance set consists of the probability distributions preferred to the status quo. One agent is more risk averse than another if the more risk averse agent's acceptance set is a proper subset of the less risk averse agent's acceptance set. An agent's odds premium expresses the odds in favor of winning the largest cash prize in a lottery over the best and worst alternatives that is indifferent to the the agent's initial wealth. Comparisons of two agents odds premia completely characterizes the risk aversion relations between them when facing lotteries in a probability triangle. The result applies to expected utility and some non-expected utility theories. Received: December 30, 1998; revised version: February 10, 1999     

Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud

The revelation of accounting fraud by the Olympus Corporation gave rise to shareholder allegations of audit failure against Olympus’ auditors—Ernst & Young ShinNihon LLC and KPMG AZSA LLC—in 2011. In this study, we investigate whether the auditors’ affiliation with Olympus contributes to divergent perceptions of audit quality in the event of news announcements affecting the reputation of Olympus’ auditors. First, we use a nonparametric generalized rank event study methodology on 918 sample firms from the First Section of the Tokyo Stock Exchange (TSE) to observe Japanese investors’ perceptions of auditor reputation as proxied by abnormal returns. Second, we perform a multivariate linear regression on firms’ abnormal returns after controlling for firm-specific variables. We find that Japanese investors do not respond to negative or neutral reputational information arising from news announcements concerning Olympus’ auditors for firms affiliated and not affiliated with those auditors. In the absence of legal penalties imposed on Olympus’ auditors, we argue that Japanese investors consider the Olympus fraud case as an expected occurrence of audit failure due to a lack of evidence suggesting systematic audit failure on the part of Olympus’ auditors and an expectation of lower audit quality in the Japanese capital market. As a result, Japanese investors do not consider news announcements affecting the Olympus auditors’ reputation as sufficient evidence to change their prior expectation regarding the reputations of the audit firms affiliated with the Olympus fraud case.     

防患于未然——现金流量表作假预警

现金流量表作为三大主要报表之一 ,其作用越来越重要 ,现金流量表作假也将会更具有新意、欺骗性。为防患于未然 ,本文对作假动因进行分析 ,进而总结出现金流量表作假可能用的手法及相应的预防、审计查假措施。     

试论环鄱阳湖旅游成长三角的构建

区域旅游合作成为旅游产业化发展的必然趋势,并呈现出多种合作模式,其中旅游成长三角就是新经济下的一种新的合作模式。围绕着环潘阳湖地区构建庐景龙旅游成长三角模式的区域协作具有必要性和可行性。为促进环鄱阳湖旅游成长三角的区域经济发展,必须制定实施环鄱阳湖旅游成长三角的旅游网络化、旅游产品特色化和发展环鄱阳湖城市群等战略措施。     

Ethical Issues in Electronic Commerce

This article reviews the incredible growth of electronic commerce (e-commerce) and presents ethical issues that have emerged. Security concerns, spamming, Web sites that do not carry an "advertising" label, cybersquatters, online marketing to children, conflicts of interest, manufacturers competing with intermediaries online, and "dinosaurs" are discussed. The power of the Internet to spotlight issues is noted as a significant force in providing a kind of self-regulation that supports an ethical e-commerce environment.     

制度性产业结构趋同内在机理及其对策路径研究——以闽南金三角地区为例

制度性产业结构趋同是由于现行制度缺陷原因造成的,它必然导致区域经济过度同质竞争、区域市场分割和地方保护主义现象产生,最终影响区域经济增长。论文以闽南金三角地区为例,采用结构相似系数和区住商方法剖析其产业结构趋同现状特征,通过政治晋升风险贴水激励模型论证地方政府官员行为的内在机理及其对经济增长影响,对闽南金三角地区产业结构趋同给出制度性解释,并以此为基础提出规避制度性产业结构趋同的具体对策路径。     

舞弊导向下的高风险客户特征识别及审计策略

高风险客户的特征表现为公司治理结构存在缺陷,治理机制的有效性无法判别;管理层不诚信或存在不良记录;公司高层或关键管理人员的频繁更换;经营规模和业务收入快速扩张。敏锐识别高风险客户的特征并据此制定科学有效的审计策略是深入剖析案例,提高对高风险客户的识别能力;重视风险评估,以专业判断引领审计程序的设计;拓宽审计视野,密切关注客户非财务因素的异常变化;恪守职业精神,勿忘社会责任。这是注册会计师有效控制审计风险,防范审计失败,切实履行"经济警察"职业责任的重要途径。